https://www.taxtmi.com/caselaws?id=45826 For Customs import restrictions, manufacture bears its ordinary commercial meaning: a transformation producing a commercially distinct article with different character or use. Granulating imported chloramphenicol powder or filling it into capsules in Nepal did not create goods manufactured in Nepal or alter their third-country origin; the import therefore remained prohibited and liable to Customs action. Liability to confiscation and penalty depends on whether goods are liable to confiscation, not on actual seizure or confiscation. Delayed notice or release of goods under section 110 did not bar adjudication or penalty proceedings under sections 111 and 112. en-us Fri, 14 Oct 1977 00:00:00 +0530 Wed, 14 Jul 2010 11:07:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45826 For Customs import restrictions, manufacture bears its ordinary commercial meaning: a transformation producing a commercially distinct article with different character or use. Granulating imported chloramphenicol powder or filling it into capsules in Nepal did not create goods manufactured in Nepal or alter their third-country origin; the import therefore remained prohibited and liable to Customs action. Liability to confiscation and penalty depends on whether goods are liable to confiscation, not on actual seizure or confiscation. Delayed notice or release of goods under section 110 did not bar adjudication or penalty proceedings under sections 111 and 112. Case-Laws Customs Fri, 14 Oct 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45826